Odisha Goods and Services Tax (Fifth Amendment) Rules, 2021

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..... Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely :- 1. (1) These rules may be called the Odisha Goods and Services Tax (Fifth Amendment) Rules, 2021. (2) They shall be deemed to have come into force with effect .....

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..... 4. In the said rules, in sub-rule (2) of rule 59, after the proviso, the following proviso shall be inserted, namely: - . Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1st day of June, 2021 till the 28 th day of June, 2021 . [No. 16285-FIN-CTI-TAX-0001/2020] By order of the Governor Special S .....

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